New Delhi, Sept. 17 -- In a relief to Amazon Web Services Inc. (AWS), the Delhi high court on Thursday set aside an income-tax department order seeking to reopen its assessment over foreign remittances of more than Rs.4,500 crore, sending the matter back to the assessing officer for fresh consideration.

Hearing AWS's plea against the reassessment order, a division bench of justices Dinesh Mehta and Rajneesh Kumar Gupta, held that the company should be given a personal hearing and an opportunity to explain whether the transactions had already been examined in an earlier assessment.

"The assessing officer shall thereafter fix a date for personal hearing and, if the assessee is represented, hear the authorised representative and consider t...